Revenue Memorandum Orders Revenue Memorandum Order No. 011-2025 2025-12-08 Revised BIR Form No. 0044 (Request for System Access/Access Revocation) Bureau of Internal Revenue · ONAR 25-0306
Department Orders Department Order No. 034-2024 2025-03-21 Implementation of the Revised Schedules of Zonal Values of Real Properties in the City of Naga (5th Revision) and the Municipalities of Bombon, Cabusao, Calabanga, Camaligan, Canaman, Del Gallego, Gainza, Garchitorena, Libmanan, Lupi, Magarao, Milaor, Minalabac, Pamplona, Pasacao, Pili, Ragay, San Fernando, Sipoccot, Siruma and Tinambac, (3rd Revision) Within the Jurisdiction of Revenue District Office No. 65 - Naga City, Revenue Region No. 10 - Legazpi City for Internal Revenue Tax Purposes. Bureau of Internal Revenue · ONAR 25-0283
Revenue Memorandum Circulars Revenue Memorandum Circular No. 021-2025 2025-03-21 Clarifying the Proper Tax Treatment of Joint Ventures/Consortiums Formed for the Purpose of Undertaking Construction Projects Under Section 22 (B) of the National Internal Revenue Code of 1997, as Amended, in Relation to Revenue Regulations Nos. 10-2012 and 14-2023, and the Administrative Requirements for All Joint Ventures/Consortiums Pursuant to Section 236 of the Same Code Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 016-2025 2025-03-13 Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal Revenue Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 014-2025 2025-03-12 CY 2025 BIR Collection Goal Allocation, By Implementing Office Based on FY 2025 Budget of Expenditures and Sources of Financing (BESF), Development Budget Coordination Committee (DBCC) Ad Referendum Dated June 27, 2024 Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 012-2025 2025-03-06 Updated Policies and Procedures in Processing One-Time Transaction (ONETT) Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 016-2025 2025-02-26 Tax Compliance Reminders for the May 12, 2025 National and Local Elections Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 011-2025 2025-02-25 Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066 Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 010-2025 2025-02-25 Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 009-2025 2025-02-25 Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act (RA) No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs) Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 008-2025 2025-02-25 Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, As Amended by Sections 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for Refund Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 007-2025 2025-02-25 Implementing the Amendments to Sections 27,28, and 34 of the National Internal Revenue Code of 1997, As Amended by Republic Act No. 12066 Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 006-2025 2025-02-25 Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, As Amended by Republic Act No. 12066 Bureau of Internal Revenue · ONAR 25-0306
Revenue Regulations Revenue Regulations No. 005-2025 2025-02-25 Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 015-2025 2025-02-25 Availability of the Alphalist Data Entry and Validation Module Version 7.4 Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 020-2025 2025-02-24 Clarification of Certain Policies, Guidelines and Procedures Relative to the Processing and Issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG) Bureau of Internal Revenue · ONAR 25-0392
Revenue Regulations Revenue Regulations No. 013-2025 2025-02-20 Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities Under Republic Act No. 8525 or the "Adopt-a-School Act of 1998", Republic Act No. 12063 or the "Enterprise-Based Education and Training (EBET) Framework Act", and the Tax Code Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Circulars Revenue Memorandum Circular No. 014-2025 2025-02-19 Clarifies Certain Issues Pertaining to the Mandatory Requirements for Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in Relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code) Bureau of Internal Revenue · ONAR 25-0306
Revenue Memorandum Circulars Revenue Memorandum Circular No. 022-2025 2025-02-17 CY 2025 BIR Priority Programs and Projects Bureau of Internal Revenue · ONAR 25-0392
Revenue Memorandum Orders Revenue Memorandum Order No. 009-2025 2025-02-14 Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 2-1998 Bureau of Internal Revenue · ONAR 25-0306
